Results 181 to 190 of about 3,041 (213)

Global Trends in Joint Arthroplasty: A Systematic Review and Future Projections. [PDF]

open access: yesJ Clin Med
Stubnya BG   +5 more
europepmc   +1 more source

Setmelanotide in Bardet-Biedl Syndrome: A 52-Week Comparison of Phase 3 Trial Participants With a Matched Registry Cohort. [PDF]

open access: yesObesity (Silver Spring)
Argente J   +7 more
europepmc   +1 more source

The impact of harmonisation by the International Federation of Accountants

Managerial Auditing Journal, 2008
PurposeThe purpose of this paper is to examine the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors' reports.Design/methodology/approachMeasurement of the compliance of auditors' reports issued by Tunisian auditors with the new revised International Standard on ...
Hamadi Fakhfakh   +2 more
openaire   +1 more source

Achieving International Harmonisation through Accounting Policy Choice

SSRN Electronic Journal, 2002
The impact of international harmonisation pressures on accounting policy choice is investigated in this study by examining the extent to which firms make policy choices that align with US GAAP or use International Accounting Standards (IAS) options that are not acceptable under US GAAP.
openaire   +1 more source

Towards the Harmonisation of Local Accounting Systems in the International Context

Financial Accountability & Management, 2002
In recent years efforts to modernise and regulate public accounting systems have been carried out in most countries, driven essentially by the interest in establishing a Public Accounting capable of satisfying the required needs for attaining efficient management of public resources, as well as for demonstrating accountability to stakeholders.
Isabel Brusca, Vincente Condor
openaire   +1 more source

On accounting classification and the international harmonisation debate

Accounting, Organizations and Society, 2004
Abstract In an earlier issue of this journal, d'Arcy presents a classification of accounting systems that shows the UK and the US in separate groups and Australia as an outlier. It is suggested here that the classification is unsound because the data were unsuitable in nature and contained errors.
openaire   +1 more source

Accounting classification and the international harmonisation debate — an empirical investigation

Accounting, Organizations and Society, 2001
Abstract In the current debate on international accounting harmonisation, references are made to accounting model categories. In particular, a distinction is made between the Anglo-American accounting cluster and the continental European cluster. First, we provide a review of the related accounting classification literature.
openaire   +2 more sources

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